2025 YEAR END
Withholding
Withholding requirements
Employees should complete Form HW-4.
Supplemental rate
There is no specific flat supplemental withholding rate
State Unemployment Insurance (SUI)
Wage base
$62,000
Contributions
- Hawaii’s unemployment insurance contribution rates for experienced employers range from 0.0% to 5.6%.
- New employers pay a rate of 2.4% until they qualify for an experience rate. This aligns with a source from early 2025 and August 2025.
More information
There is a 0.01% assessment for the Unemployment Insurance Technology Special Fund. This assessment is used to operate and maintain the state’s unemployment information technology infrastructure.
Contribution Payment Frequency: Hawaii SUI payments are due quarterly.
Labor
Minimum wage
$14.00
Termination Pay
- If an employee is fired: The employer must pay all earned wages in full at the time of discharge or no later than the next working day. Your summary of “at once or the next day if conditions prevent immediate payment” is an accurate and concise representation of this law.
- If an employee quits: The final paycheck is due on the next regular payday. However, if the employee gives at least one pay period’s notice, all earned wages must be paid at the time of quitting. Your summary is also a correct representation of this law.
More information
- Pay transparency: Employers with 50 or more employees must include a good-faith salary range or hourly rate in all job advertisements for external hires.
- Record-keeping: Hawaii law requires employers to keep payroll records for six years.
- Overtime: Non-exempt employees must receive 1.5 times their regular rate of pay for all hours worked over 40 in a workweek.
- Tip credit (2025): Employers can pay tipped employees up to $1.25 below the minimum wage if their tips and wages equal at least $7 more than the minimum wage.
- Future wage increase: The state minimum wage is scheduled to increase to $16.00 on January 1, 2026, and to $18.00 on January 1, 2028.
New Hire Filing
Reporting deadline
Employers must report hiring within 20 days.
Reporting online
Reporting by mail
Child Support Enforcement Agency
New Hire Reporting
Kakuhihewa Building
601 Kamokila Blvd.Suite 251
Kapolei, HI 96707
New hire reporting form
Form W-4
Child Support
Online payments
More information
Child Support Enforcement Agency
Statewide Disbursement Branch
P.O. Box 1860
Honolulu, HI 96805-1860
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
Wage base (2025): The maximum weekly wage base for TDI is $1,441.72.
Maximum employee withholding (2025): The maximum employee withholding for TDI is $7.21 per week.
Helpful links
Last Updated
9/16/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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